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国税发[2009]29号各省、自治区、直辖市和计划单列市地方税务局,北京、西藏、宁夏、青海省(自治区、直辖市)国家税务局:《中华人民共和国营业税暂行条例》(中华人民共和国国务院令第540号)和《中华人民共和国营业税暂行条例实施细则》(中华人民共和国财政部国家税务总局令第52号)已经公布并于2009年1月1日起施行。为保证条例和细则的顺利实施,国
State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning in China: State Administration of Taxation of Beijing, Tibet, Ningxia and Qinghai Province (autonomous regions and municipalities directly under the Central Government): Interim Regulations of the People’s Republic of China on Business Tax (State Department of the People’s Republic of China Order No. 540) and the Detailed Rules for the Implementation of the Provisional Regulations of the PRC on Business Tax (No. 52 of the State Administration of Taxation of the Ministry of Finance of the People’s Republic of China) have been promulgated and will come into force on January 1, 2009. In order to ensure the smooth implementation of the regulations and rules, the state